Ellissen

Mr. Justice Heydenfeldt concurred.

The 136th section of the Act to regulate the estates of deceased persons, page 396 Compiled Laws, provides that “ no holder of any claim against an estate shall maintain any action thereon, unless the claim shall have been first presented to the executor or administrator.” It is *393 further provided, that every claim shall be accompanied with the affidavit of the holder, that the amount is justly due, and that no payments have been made thereon.

If the claim is allowed, it shall be paid in the due order of administration, and if rejected, the party may bring his action within three months thereafter, and if he recover judgment, the same shall be paid in like manner as if the claim had been allowed.

There is no exception to the rule, other than in the case of a judgment, execution and levy, in the lifetime of the deceased.

The word “ claim,” employed by the statute, is sufficiently comprehensive to include every species of charge or account against an estate, whether the same be recorded or not. Numerous decisions have been cited from other States upon statutes similar to our own, which are not altogether uniform, the doctrine being…